Revision and resubmission of manuscript RES MILITARIS - 2363
Covid-19 has had an impact on the Indonesian banking industry, slowing the rate of economic growth, one of which is caused by slowing credit growth in the community, resulting in decreased profitability in banks. The goal of this study is to examine bank financial performance before and after the Covid-19 outbreak, as well as to provide alternative techniques for improving Indonesian bank financial performance. The data used in this research is secondary data obtained from annual reports on audited banking from 2018 to 2021, which can be accessed at the IDX website. This study employs multiple regression data analysis to assess performance using three financial ratios: capital adequacy ratio (CAR), non-performing loans (NPL), and return on assets (ROA) to GDP. The findings of this study show that the Capital Adequacy Ratio (CAR) and Return On Assets (ROA) variables have a significant positive effect on GDP in the phenomena before and after the Covid-19 pandemic, but the Non-Performing Loan (NPL) variable has a significant negative effect on GDP in the phenomena before and after the Covid-19 pandemic.